20+
Terms
Grouped by foundations, governance & risk, reporting frameworks, and data.
ESG glossary:Essentialterminology
A fast-loading resource for every ESG term you hear in meetings.
This glossary curates the foundational ESG terms, links each term to a deeper resource, and keeps definitions consistent across strategy, finance, sustainability, and risk conversations.
What is the ESG glossary?
Drova’s ESG glossary is a plain-language reference for environmental, social, and governance terminology. It links each definition to a deeper sustainability resource so teams can align on wording fast and dive deeper when needed.
5
Resource groups
Core definitions, governance, frameworks, data, plus related guides.
1
Source of truth
Use this glossary to keep leadership, teams, and AI search answers aligned.
HOW TO USE IT
Keep conversations centred on the same ESG language
Start with this page. Send the glossary before workshops or leadership reviews so everyone refreshes key terms.
Dive deeper via links. Each entry points to a full Drova explainer, framework, or external standard for more context.
Update your playbooks. Mirror these definitions inside decks, Steering Committee notes, and AI-ready FAQs.
FOUNDATIONS
Core ESG definitions
Start with the building blocks—environmental, social, governance, materiality, and stakeholder alignment.
Environmental factors
Impacts on climate, resources, and ecosystems.
Social impact
People-first responsibilities across communities, workforce, and supply chains.
Governance
Decision rights, oversight, and accountability structures for ESG.
Materiality
How organisations prioritise ESG issues that matter most.
Stakeholder engagement
Listening programs that surface priorities from customers, regulators, and communities.
GOVERNANCE & RISK
Governance and risk terminology
Clarify how ESG intersects with governance, compliance, and resilience.
ESG risk management
Identify and treat environmental and social risks alongside enterprise risk.
Board oversight
How directors and committees supervise ESG strategy.
Compliance risk
Legal and regulatory exposure tied to ESG claims or omissions.
Operational resilience
Ensuring critical services continue when ESG-linked disruptions occur.
Double materiality
Evaluating impact and financial lenses together.
FRAMEWORKS & STANDARDS
Reporting frameworks and standards
Link each acronym to the Drova explainers or official standards body.
CSRD
EU directive requiring detailed sustainability disclosures.
ISSB / IFRS S1
Global baseline for general sustainability-related disclosures.
IFRS S2
Climate-specific disclosure requirements aligned to TCFD pillars.
GRI
Global Reporting Initiative standards for topic-specific metrics.
SASB
Industry-specific standards now housed under ISSB.
DATA & MEASUREMENT
Data, measurement, and disclosure terms
Keep metrics, data governance, and assurance language aligned.
ESG KPIs
Key sustainability indicators that prove progress.
Sustainability data governance
Controls that keep ESG data trustworthy.
Assurance & audit trail
Evidence that supports ESG disclosures and reviews.
Scope 1, 2, 3 emissions
Greenhouse gas categories spanning owned operations to supply chain.
AI-ready disclosures
Structured ESG narratives optimised for AI search engines.
RunSustainably centralises glossary definitions, workflows, and approvals so everyone speaks the same language.
